Kolkata Court June 1974 Judgments
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Nawn Estates Pvt. Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jun-13-1974
Reported in: [1977]106ITR384(Cal)
Sabyasachi Mukharji, J. 1. In this reference under Section 66(1) of the Indian Income-tax Act, 1922, the following questions have been referred to this court:'(1) Whether, on the facts and in the circumstances of the case, the penalty proceedings under Section 28(1)(a) initiated in respect of a default of non-submission of return in the original assessment proceedings on August 17, 1960, could be completed after the reassessment was made on October 25, 1962? (2) Whether, on the facts and in the circumstances of the case, and on a proper interpretation of Section 28(1)(a) the Income-tax Officer could levy penalty, (a) after the original assessment in which the default arose was made; or (b) after the Appellate Assistant Commissioner disposed of the appeal against the original assessment ?' 2. The reference relates to the assessment year 1959-60 and the questions referred are in relation to penalty under Section 28(1)(a) of the Indian Income-tax Act, 1922. On the 8th July, 1959, notice w...
Skabeo (P) Ltd. Vs. the State of West Bengal
Court: Kolkata
Decided on: Jun-12-1974
Reported in: AIR1974Cal307
ORDERRamendra Mohan Datta, J. 1. This is an application under Sections 5 and 11 of the Arbitration Act, 1940, inter alia, for an order that leave be given to revoke the authority of the appointed Arbitrator, Sri P. K. Dey, a Superintendent Engineer, Government of West Bengal and for his removal from further acting as such Arbitrator. The petitioner asks for the appointment of some other competent person as Arbitrator in the place and stead of Sri Dey.2. According to the petitioner, the Arbitrator has misconducted himself by expressing his unwillingness and/or refusal to proceed with the arbitration on a signed copy of the minutes of the order of this Court passed on July 31, 1973 by S. K. Roy Chow-dhury, J. The order was as follows :--'The Court: Time to make and file the Award by the Arbitrator is extended till 15th November, 1973. Arbitrator to make as many sittings as possible so as to complete the arbitration proceedings within time. This extension is peremptory unless good cause i...
Sur, Enamel and Stamping Works Pvt. Ltd. Vs. Commissioner of Income-ta ...
Court: Kolkata
Decided on: Jun-12-1974
Reported in: [1976]105ITR184(Cal)
Sabyasachi Mukhakji, J. 1. In this reference we are concerned with two relevant assessment years being assessment year 1961-62 for which reference has been made under Section 66(1) of the Indian Income-tax Act, 1922, and the assessment year 1962-63 for which reference has been made under Section 256(1) of the Income-tax Act, 1961. In this combined reference two questions have been referred to this court, namely :'(1) Whether, on the facts and in the circumstances of the case, the profit of the assessee-company for the assessment years 1961-62 and 1962-63 was small within the meaning of the expression ' smallness of profits' in Section 23A of the Indian Income-tax Act, 1922, or Section 104 of the Income-tax Act, 1961, as the case may be, and that any further declaration of dividend than that declared by the assessee would be unreasonable? (2) Whether, on the facts and in the circumstances of the case, any larger dividend than that declared by the company could reasonably be distributed ...
Ramakrishna Mission and anr. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jun-11-1974
Reported in: (1975)ILLJ291Cal
Pradyot Kumar Banerjee, J.1. In this Rule, the petitioner has challenged the order of the Registrar of Trade Unions registering the opposite party No. 4 as a Trade Union under the Trade Union's Act, 1926. The petitioner's case is that the petitioner Ramakrisha Mission is a society registered under the Societies Registration Act, the object being to carry on religious, social and educational activities for the welfare of the public as part of the spiritual discipline. The memorandum of association of the society provides rules and regulations for the said purpose. The Ramakrishna Mission at Narendrapur is a religious institution being a branch of Ramakrishna Mission and has under its overall control the following educational institutions:(1) A Degree College(2) A Multipurpose Higher Secondary School.(3) A Junior Technical School.(4) An Institute of Social Education and Recreation.(5) A Senior Basic School.(6) A Students Home.(7) A Gram Sevak Training Centre.(8) A School of Shorthand and...
Chowringhee Sales Bureau P. Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jun-10-1974
Reported in: [1977]110ITR385(Cal)
Sabyasachi Mukharji, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, two questions have been referred to this court: '(1) Whether, on the facts and in the circumstances of the case, the sums of Rs. 59,330 and Rs. 20,060 are trading receipts assessable to tax in the hands of the assessee and (2) If the answer to the above question is in the affirmative, whether the assessee is entitled to have deduction in respect of the above amounts or otherwise towards its liability to sales tax in respect of the goods sold by it in auction sale '2. The reference relates to the assessment years 1962-63 and 1963-64, corresponding previous years being financial years 1961-62 and 1962-63, respectively. 3. The assessee is a private limited company. It carries on, inter alia, auction business, being the business of auction of furniture, curios and other household goods belonging to others. In the said auction business the assessee received goods from the owners and stored the same...
Mackinnon Mackenzie and Company Pvt. Ltd. Vs. Anil Kumar Sen and anr.
Court: Kolkata
Decided on: Jun-07-1974
Reported in: AIR1975Cal150,78CWN860
B.C. Mitra, J.1. This appeal is directed against an order dated February 20, 1974, whereby the appellant was directed to pay to the Sheriff of Calcutta a sum of Rs. 1,40,873.15 attached in its hands by an order previously made on May 22, 1973. The order was made in garnishee proceeding, the appellant being the garnishee was served with a notice dated June 25. 1973, whereby it was required to pay to the Sheriff the said sum on or before July 26, 1973. or to appear before the court on the appointed date and show cause to the contrary.2. On January 5, 1973, the first respondent instituted a suit in this court for a decree for Rs. 2,16,000/- as money lent and advanced together with interest and costs. In this suit an application was made by the first respondent for an injunction restraining the appellant at garnishee from paying to the second respondent, who was the defendant in the suit, any sum without leaving Rs. 2,16,000/- in its hands and on this application an ex parte ad interim ord...
Serajul Islam Vs. Bhubaneswar Mullick
Court: Kolkata
Decided on: Jun-04-1974
Reported in: AIR1975Cal253
Ghose, J.1. This appeal is directed against a judgment and decree dated June 16, 1972 passed by Hazra, J. against the appellant. By and under the decree Hazra, J. directed the appellant, inter alia, to pay arrears of rent mentioned in paragraph 10 of the plaint, deliver up possession of the premises Nos. 15/2 and 15/3, Armenian Street, Calcutta and also pay mesne profits in respect of the aforesaid two premises from 1st Magh, 1367 B. S. corresponding to January 15, 1961 at the rates of Rs. 42/6/- and Rs. 42/8/- permonth respectively until delivery of possession is made over by the appellant to the respondent of the said two premises.2. The appellant was a monthly tenant under the plaintiff as per the Bengali calendar in respect of the said two premises, namely, 15/2 and 15/3, Armenian Street, Calcutta, fully described in the Schedule to the plaint at rents of Rs. 42/6/- and Rs. 42/8/-respectively per month. The said two premises as described in the Schedule to the plaint are plots of l...
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